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The informal sector, the "implicit" social contract, the willingness to pay taxes and tax compliance in Zimbabwe

Sebele-Mpofu, Favourate Y. - In: Accounting, Economics, and Law : AEL ; a convivium 13 (2023) 3, pp. 299-342

Persistent link: https://www.econbiz.de/10014369641

‘Presumptive Tax vs. Ability to Pay Principle’ : Scrutinising the Equitability of Informal Sector Taxation in Zimbabwe

James, Evidence - 2022

The informal economy has grown considerably in Zimbabwe due to the extended economic and political crisis in the …. Consequently, Zimbabwe introduced the presumptive tax in 2005 which has been gradually extended to increasing classes of informal … pay tax regardless of whether they do not earn any income. This paper interrogates the design of Zimbabwe`s presumptive …

Persistent link: https://www.econbiz.de/10014256231

Aid transfers, supply shocks, Dutch disease and the informal sector

Ressel, Gerhard - In: Review of economics 63 (2012) 1, pp. 42-67

Persistent link: https://www.econbiz.de/10009553709

The informal sector : a solution to unemployment?

Davies, Rob - 1978

Persistent link: https://www.econbiz.de/10000331978

The growing shadow economy : Implications for stabilization policy

Cassel, Dieter - In: Intereconomics : review of European economic policy 19 (1984) 5, pp. 219-225

Not only has the shadow economy obviously been growing much more rapidly than the official economy in the Western industrialised countries, it also appears to have a growth cycle of its own, running counter to the official economy's growth cycle. This raises a number of important questions for...

Persistent link: https://www.econbiz.de/10011553261

Productivity, taxation and evasion : a quantitative exploration of the determinants of the informal economy

Di Nola, Alessandro; Kocharkov, Georgi; Vasilev, Aleksandar - 2016 - Very preliminary

This paper evaluates the relative importance of labor productivity vs. income taxes and social security contributions for tax compliance in an economy with a large degree of informality. To this end, we build a bargaining model in which matched employer-employee pairs of heterogeneous productive...

Persistent link: https://www.econbiz.de/10011514510

Studying the informal aspects of the activity of countries with social accounting and socio-demographic matrices

Santos, Susana - 2014

Persistent link: https://www.econbiz.de/10011559257

Entrepreneurship in the shadows : wealth constraints and government policy

Tumen, Semih - 2016

Persistent link: https://www.econbiz.de/10011563236

Toward a research agenda for the informal economy : a survey of the strategic entrepreneurship journal's editorial board

Ketchen, David J.; Ireland, R. Duane; Webb, Justin W. - In: Strategic entrepreneurship journal : SEJ 8 (2014) 1, pp. 95-100

Persistent link: https://www.econbiz.de/10010343452

Can the AD-AS model explain the presence and persistence of the underground economy? : evidence from Italy

Lisi, Gaetano - In: Economies : open access journal 9 (2021) 4, pp. 1-11

The underground economy crucially affects growth and unemployment in both developed and developing countries. Nevertheless, this widespread phenomenon does not appear in the basic model for macroeconomic analysis, namely the Aggregate Demand-Aggregate Supply (or simply AD-AS) model. Therefore,...

Persistent link: https://www.econbiz.de/10012799882

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